$\backslash$table$[[,$Units,$\backslash$table$[[\backslash$table$[[$Direct$],[$Materials$]]],[$Percent$],[$Complete$]],\backslash$table$[[$Conversion$],[$Percent$],[$Complete$]]],[\backslash$table$[[$Beginning work in process inventory$],[$Units started this$]],32,000,65\%,35\%$